This version of the form is not currently in use and is provided for reference only. Download this version of Form 321 for the current year.
This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is Form 321 Angel Investor Tax Credit?
A: Form 321 Angel Investor Tax Credit is a tax credit program in New Jersey that encourages investments in qualified technology businesses.
Q: Who is eligible for the Form 321 Angel Investor Tax Credit?
A: Individual or corporate investors who invest in qualified technology businesses in New Jersey may be eligible for the tax credit.
Q: What is a qualified technology business?
A: A qualified technology business is a New Jersey business entity that is primarily engaged in the development, ownership, and operation of technology or biotechnology.
Q: How much is the tax credit?
A: The tax credit is equal to 10% of the qualified investment made by the investor, up to a maximum of $500,000.
Q: Can the tax credit be carried forward?
A: Yes, any unused portion of the tax credit may be carried forward for up to 7 years.
Form Details:
Download a printable version of Form 321 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.